Changes to SENT System

During a session held on 12 - 15 May 2026, the Lower House of the Polish Parliament passed several statutes, including:

• Ustawa o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych oraz ustawy o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne

The Act provides for an extension of the deadline for submitting JPK files for the purposes of PIT and CIT until the end of the 7th month after the end of the taxable or financial year for entities keeping books of accounts. Entry into force: 1 July 2026.

• Ustawa o zmianie ustawy – Ordynacja podatkowa oraz niektórych innych ustaw

The Act covers ca. 50 amendments, including:

• increase of the limit of personal of tax payable by an entity other than a taxable person from PLN 1,000 to PLN 5,000,
• introduction of a requirement to state the reasons for an adjustment where the resulting overpayment exceeds PLN 10,000,
• abolishment of the requirement to submit an application for a refund of overpaid tax where the overpayment arises from return,
• amendments in terms of reporting tax arrangements.

Entry into force: 1 October 2026.

• Ustawa o zmianie ustawy - Ordynacja podatkowa oraz ustawy - Kodeks karny skarbowy

The Act brings amendments to the Polish Tax Code in terms of statute of limitations.

Entry into force: 1 October 2026. The statutes are now to be submitted before the Senate.

On 14 May 2026, general ruling dated 7 May 2026 (ref. no. DD3.8203.2.2024) on the thermal modernization relief and the costs related to roofing was published in the Official Journal of the Minister of Finance and Economy.

As the Minister pointed out, under the schedule to the regulation, materials used to insulate building partitions, balcony slabs, roofs and foundations are deductible from the taxable base, provided they form part of an insulation system or are used to provide protection against damp. In the Minister’s view, the provision clearly indicates that it concerns materials used for insulating roofs which, at the same time, form part of an insulation system or are used to provide protection against damp, and not the roof covering or sheathing itself.

These clarifications apply both to the legal framework in force from 1 January 2025 and to the period before that date (from the beginning of 2025 the regulation expressly refers to roof insulation, whereas previously it referred to the insulation of a “building partition”, a term which also includes roofs).

The Minister also addressed the situation where a taxpayer incurs expenditure both on replacing a roof and on insulating it, and all these costs are documented on a single invoice (issued by an active VAT taxpayer). In such a case – as follows from the general tax ruling – the amount of expenditure qualifying for the relief must be determined, and this may be evidenced by a separate document issued by the supplier. On that basis, the homeowner must be able to identify the thermal modernization costs that can be claimed under personal income tax relief.

On 13 May 2026, the government once again extended the operation of the so‑called “Lower Fuel Prices” (Polish: Ceny Paliw Niżej, CPN) package, this time until the end of May 2026.

• Rozporządzenie Ministra Finansów i Gospodarki z dnia 13 maja 2026 r. zmieniające rozporządzenie w sprawie obniżonych stawek podatku od towarów i usług – extension of reduced VAT rates.
• Rozporządzenie Ministra Finansów i Gospodarki z dnia 12 maja 2026 r. zmieniające rozporządzenie w sprawie obniżenia stawek podatku akcyzowego na niektóre paliwa silnikowe – extension of reduced excise duty rate.

The new provisions apply from the date of promulgation. 

On 13 May 2026, the Act of 27 March 2026 amending the Accounting Act and the Act on Statutory Auditors, Audit Companies, and Public Supervision was published in the Polish Journal of Laws.

The Act provides, among other things, for the removal of the “whitelist” of services that an audit firm is permitted to provide to a public-interest entity under audit, and for the direct application of the provisions of EU Regulation 537/2014, i.e. the so‑called “blacklist of prohibited services.

The Act will enter into force 14 days after promulgation, i.e., on 28 May 2026. 

On 11 May, a clearance opinion (ref. no. DKP3.8082.1.2026) on reducing depreciation rates for selected fixed assets throughout the period of using State aid was published.

The transaction covered by the application was a planned temporary reduction of depreciation rates for selected fixed assets entered in the fixed asset register before 1 January 2021, used by the company both in its business activities generating income exempt from tax and in so‑called mixed activities (i.e. activities generating both tax‑exempt and taxable income). The company intends to restore the statutory depreciation rates no earlier than after it ceases to benefit from the zone exemption (i.e., not earlier than after 31 December 2026).

The Head of the National Revenue Administration found that, in the case under review, a tax benefit may arise in the form of a reduction in corporate income tax liability for taxable years following the year in which the company ceases to benefit from exemptions related to conducting business in a special economic zone.

At the same time, in the authority’s view, the tax benefit in question was not contrary to the purpose of the tax statute or any of its provisions. Furthermore, although the transaction was carried out primarily to obtain a tax benefit, it could not be concluded that a reasonable entity pursuing lawful objectives would not have chosen to act in this way.

Consequently, Article 119a(1) of the Tax Code finds no application to the tax benefits resulting from the activities performed and presented by the applicant. As a result, the Head of the National Revenue Administration issued a clearance opinion.

According to the judgment of the Supreme Administrative Court dated 13 May 2026 (case file I FSK 1091/23) where, in the course of its business activity, a taxpayer uses a vehicle, the design of which in practice prevents it from being used for the taxpayer’s private purposes, it would breach the principles of neutrality and proportionality to make the right to full input VAT deduction conditional on an endorsement in the vehicle registration certificate confirming that these requirements are met, preceded by an additional technical inspection evidenced by an appropriate certificate.

The Supreme Administrative Court has recently issued two judgments concerning the impersonation of a counterparty.

In its judgment of 7 May 2026 (case file I FSK 1641/23), the Court held that the release of goods to an unauthorized person who has fraudulently impersonated an existing counterparty does not constitute a supply of goods within the meaning of the VAT Act. Given that there is neither a transfer of the right to dispose of the goods as owner to the intended recipient nor any genuine consideration, such a transaction should, for tax purposes, be treated in the same way as the theft of goods.

In its judgment of 12 May 2026 (case no. I FSK 1458/23), the Court further held that, for a transaction to be subject to VAT, there must be both a transfer of control over the goods and payment of the price. In the case of theft of goods (fraud), neither of these conditions is met. 

On 13 May 2026, the CJEU entered judgment in case C-603/24. The case concerned transactions for the sale of cars purchased from manufacturers and sold to local dealers. At the end of the settlement periods, transfer pricing adjustments were made to align the distributor’s margin with the pre-agreed level.

These adjustments were evidenced by a credit or debit note and treated as having no impact on VAT.

Having examined the case, the CJEU ruled that an adjustment of a transfer price of motor vehicles which is:

• duly set out in an agreement concluded between the companies belonging to the same group intended to guarantee that the company acquiring such vehicles obtains a previously determined profit margin on the resale of those vehicles;
• evidenced by a credit or debit note;
• calculated on the basis of the costs incurred by the acquiring company in connection with the repair by third parties of those vehicles,

does not constitute consideration for a ‘supply of services effected for consideration’ and, consequently, is not subject to VAT.

https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:62024CJ0603

On 13 May 2026, the Regulation of the Minister of Finance and Economy of 12 May 2026 amending the regulation on the exclusion of certain obligations relating to the notification of the transport of goods entered into force. The regulation introduces cases in which micro-entrepreneurs entered in the CEIDG (Central Register and Information on Economic Activity), including civil or registered partnerships partnered only by natural persons, are exempt from the obligation to notify the transport of clothing and footwear.

Entrepreneurs must file the annual settlement of their health insurance contributions for 2025 not later than by 20 May 2026.

This information must be reported in the ZUS return for April, and any underpayment must be covered by the same deadline.

If the settlement shows an overpayment, the entrepreneur may apply for a refund, and the funds will be credited to the indicated bank account no later than 3 August 2026.